ORDER
S.S. Kang, Member (J)
1. The appellants filed these appeals against the Order-in-Original dated 29-4-. 1991 passed by the Collector of Central Excise. In the impugned order the demand was confirmed invoking the proviso to Section 11A of the Central Excise Act and penalties were also imposed on the appellants.
2. Ld. Counsel appearing on behalf of the appellants, submits that the impugned order is passed in violation to the principles of natural justice. He submits that for confirming the demand for the year 1984-85 and 1985-86, the ld. Collector got certain re-investigations and reports of re-investigations were relied upon by the adjudicating authority. Ld. Counsel submits that no report of such re-investigation (sic) was not supplied to the appellants and the ld. Collector after relying upon these reports in some cases enhanced the assessable value of the goods in question. He submits that as re-investigation was conducted at the back of the appellants and no opportunity was given to the appellants to rebut the findings of the re-investigation. He, therefore, submits that the copies of re-investigation report be supplied to the appellants and matter be remanded for de novo adjudication.
3. Ld. SDR, appearing on behalf of the revenue submits that the only some corrections and verifications, were done in the re-investigation. He, therefore, submits, that there is no force in the arguments of the appellants, and he reiterated the ridings of adjudicating authority.
4. Heard both sides.
5. The grievance of the appellant is that, after filing their reply to show cause notice, the adjudicating authority got certain re-investigation and the reports of re-investigation was relied upon in the adjudication order and no such report or findings of the re-investigation was supplied to the appellants. Therefore, we are of the view that the impugned order is passed against the principle of the natural justice. Therefore, without going into the merits of the case, the impugned order is set aside only on this ground and the matter is remanded to the jurisdictional adjudicating authority for de novo adjudication. The adjudicating authority will decide the issue afresh after supplying copy of report of re-investigation to the appellants and after affording an opportunity of personal hearing to the appellants. The appeals are disposed of by way of remand.